Special Appeal Procedure:
A simplified appeal procedure is established under section 148 of the GST Act for registered persons or officers challenging orders under sections 73 or 74.
Form Submission:
Appeals must be submitted manually in duplicate, utilizing the specified form (ANNEXURE-1), adhering to timeframes from the issuance date of this notification or the order, whichever is later.
Transitional Validity:
Appeals filed under section 107 of the GST Act before this notification's issuance are deemed valid, aligning with the new procedure.
No Pre-condition Deposit:
The appellant is exempt from pre-condition deposits as stipulated in sub-section (6) of section 107 of the GST Act when filing an appeal against the order.
Documentary Requirements:
Relevant documents, including a self-certified copy of the order, must accompany the appeal, all duly signed by the authorized person as per rule 26 of the CGST Rules, 2017.
Acknowledgement Issuance:
Upon fulfilling all requirements, the Appellate Authority issues an acknowledgment (FORM GST APL-02), indicating the appeal number. The appeal is considered filed only after this acknowledgment.
Transparent Order Summary:
The Appellate Authority provides a summarized order (ANNEXURE-2) along with the detailed order, enhancing transparency in the appeal process.